Bench: Shri Manish Boradm.P. Police Sakh Sahakari Ito 2(1), Sanstha Maryadit, Ujjain 32Nd Battalion, Vs. Dewas Road Nagari, Ujjain (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabam5551C Assessee By Shri Milind Wadhwani, Ar Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 27.02.2025 Date Of Pronouncement 28.02.2025 O R D E R

4 M.P. Police Sakh Sahakari Sanstha Maryadit– A.Y 2020-21 5. Thereafter aggrieved assessee preferred appeal before Ld. CIT(A), who followed the ratio laid down by the jurisdictional Tribunal giving part relief to the assessee by giving following directions to the Ld. A.O:- 1. allow deduction on the interest earned out of the amount reserved by the assessee i.e.25